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North Carolina Reporting Changes for DTC & Wholesale

January 11, 2019

Effective Jan. 1, wineries that hold a Nonresident Wine Vendor Permit must report shipments to NC-licensed wholesalers monthly using the newly created B-C-788, Nonresident Wine Vendor Monthly Report For Transactions to N.C. Wine Wholesalers, Importers, or Bottlers. This monthly report is due on the 15th of the month following the month in which non-tax-paid sales, deliveries, or shipments were made to a wholesaler, importer or bottler; the form must be filed even if there are no transactions to report.